My wife’ s birthday today and DIAN conjured up their best wishes as expressed via AI. I have left in their email the value they are querying – Why not, it means absolutely nothing to us: perhaps it floated in through an open window? Must admit, I am not convinced where AI is taking us, but I think a lot of kinks and twerks will need adjusting before it becomes reliable.
I have copied the full email my wife received, it, at least, shows DIAN are polite and accommodative.
DIAN EMAIL DATED 18/02/2026
After reviewing the information registered in the Comprehensive Tax Information System, we identified a possible inaccuracy in your income and complementary tax return for the tax year 2024, form No. xxxxxxxxxxxx. You recorded a value of $816,828,000 in box 77 “costs and deductions applicable”, which exceeds the value supported by electronic invoices and equivalent electronic documents, electronic payroll receipts, supporting documents in operations with those not required to issue electronic invoices, and other information from the aforementioned System.
What should you do?
Go to www.dian.gov.co, to the ‘registered user’ section, and log in with your registered username and password.
Correct your 2024 income tax return no later than March 12, 2026. To do so, you must only enter the value of applicable costs and deductions in box 77, provided they are properly documented in accordance with current regulations.
Pay the higher amount for tax, interest (if applicable) and the penalty for correction, online or at the authorized entity, using form 490 “Official Payment Receipt”.
The DIAN (Colombian Tax Authority) is available to guide you and help you comply with your tax obligations. This will help you avoid increased costs due to penalties. Remember that the penalty for making corrections will be doubled if you receive a notification to correct your tax return.
You do not need to respond to this communication, as the entity will perform internal validations to determine compliance with this action. If you believe it is not necessary to correct your declaration, please retain the documents that support your position.
Applicable Regulations
Article 107 of the Tax Code. Causality, necessity, and proportionality of costs or expenses.
Articles 336 and 336-1 of the Tax Code. Estimation of costs and expenses for the general income tax return for resident individuals.
Articles 639, 640, and 644 of the Tax Code. Penalties.
Article 771-2 of the Tax Code. Eligibility of costs, deductions, and deductible taxes.
Article 771-5 of the Tax Code. Means of payment for the purposes of accepting costs, deductions, liabilities, and deductible taxes.
Sincerely,
National Directorate of Taxes and Customs (DIAN)
I have copied the full email my wife received, it, at least, shows DIAN are polite and accommodative.
DIAN EMAIL DATED 18/02/2026
After reviewing the information registered in the Comprehensive Tax Information System, we identified a possible inaccuracy in your income and complementary tax return for the tax year 2024, form No. xxxxxxxxxxxx. You recorded a value of $816,828,000 in box 77 “costs and deductions applicable”, which exceeds the value supported by electronic invoices and equivalent electronic documents, electronic payroll receipts, supporting documents in operations with those not required to issue electronic invoices, and other information from the aforementioned System.
What should you do?
Go to www.dian.gov.co, to the ‘registered user’ section, and log in with your registered username and password.
Correct your 2024 income tax return no later than March 12, 2026. To do so, you must only enter the value of applicable costs and deductions in box 77, provided they are properly documented in accordance with current regulations.
Pay the higher amount for tax, interest (if applicable) and the penalty for correction, online or at the authorized entity, using form 490 “Official Payment Receipt”.
The DIAN (Colombian Tax Authority) is available to guide you and help you comply with your tax obligations. This will help you avoid increased costs due to penalties. Remember that the penalty for making corrections will be doubled if you receive a notification to correct your tax return.
You do not need to respond to this communication, as the entity will perform internal validations to determine compliance with this action. If you believe it is not necessary to correct your declaration, please retain the documents that support your position.
Applicable Regulations
Article 107 of the Tax Code. Causality, necessity, and proportionality of costs or expenses.
Articles 336 and 336-1 of the Tax Code. Estimation of costs and expenses for the general income tax return for resident individuals.
Articles 639, 640, and 644 of the Tax Code. Penalties.
Article 771-2 of the Tax Code. Eligibility of costs, deductions, and deductible taxes.
Article 771-5 of the Tax Code. Means of payment for the purposes of accepting costs, deductions, liabilities, and deductible taxes.
Sincerely,
National Directorate of Taxes and Customs (DIAN)
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